Rwanda Journal of Social Sciences, Humanities and Business

Parenting Styles as Determinants of Pupils’ Academic Performance in Primary Schools in Dodoma Region, Tanzania

Upendo Mwakapusya — 2024-02-25

The purpose of this study was to assess the parenting styles as determinants of pupils’ academic performance in primary schools in Tanzania. The study was guided by two research questions namely: What are the main parenting styles used by parents in Dodoma region? and What is the contribution of parenting styles on pupils’ academic performance? Data were collected from 136 participants consisting 4 head teachers, 4 academic teachers, 64 pupils and 64 parents. Whereas qualitative data were analysed using thematic analysis, quantitative data were analysed using SPSS version 21. The findings showed that the most dominant parenting styles used by parents were indulgent followed by authoritative and authoritarian parenting styles. It was also found that while indulgent and authoritative styles had positive contribution on pupils’ academic performance, authoritarian and uninvolved had negative contribution. It was further found that despite the contribution of indulgent and authoritative parenting styles in improving academic performance, they enhanced cooperation and discipline among pupils, enabled the parents to be familiar with the needs of their children and to understand the children’s behaviours. The study recommends, among other things, a need for parents and teachers to maintain cooperation to help children academically.

Leaving no one behind in informal urban settlements: A qualitative study of access to healthcare services among the urban poor in Kigali, Rwanda

Rose Kanyange — 2024-02-25

Failure to access healthcare services is both a cause and effect of poverty and defies the universal health access principles. Residents of informal urban settlements live with numerous health threats amidst limited resources. This study analysed the barriers to healthcare access in Kigali’s informal urban settlements. We used a descriptive qualitative design, with mixed approaches of data collection including desk review, focus group discussions and key informant interviews with administrative cell leaders, heads of health centres, community health workers and selected household heads in the study area. Results indicate that subscription to health insurance was popular and health facilities were located in close proximity. However, an interplay of structural and financial barriers limited healthcare access. The influx of patients at some evening hours, a dearth of medical supplies and healthcare personnel affect access and quality of healthcare services which compromises universal access to healthcare among the urban poor.

Application of the Cessation Clauses to the Refugee Problem in Rwanda: opportunities and challenges

Charles Gasarasi — 2024-02-25

The appearance of literature highly criticizing the application of the “Ceased Circumstances” Cessation Clauses to the very protracted case of Rwandan refugees has sparked significant interest in this research endeavour. The study illuminates the multifaceted challenges surrounding the acceptance and execution of the cessation clauses, shedding light on the adversities faced by non-compliant Rwandan refugees within host nations, as well as the intricacies of repatriation and reintegration efforts in Rwanda. A noteworthy finding was that nearly all respondents expressed no remorse regarding their repatriation, with the majority articulating substantial advantages resulting from their decision to return. Consequently, the initial vehement criticism directed at the application of cessation clauses for Rwandan refugees appears, in hindsight, to have been largely unfounded. This study suggests that protracted refugee situations may benefit from a discerning and timely implementation of cessation clauses, with a crucial prerequisite being the political determination of the country of origin.

Capital structure and financial performance of commercial banks in Rwanda

Isaie Misago Kadhafi — 2024-02-25

Since the traditional theory, the conundrum on whether capital structure affect the value and cost of capital of the firm has remained unsolved. Thus, this study assessed the influence of capital structure on financial performance of five selected commercial banks in Rwanda. The study used a time series data from 2010-2019 in five major commercial banks in Rwanda. Capital structure was measured using debt to equity ratio and debt to asset while financial performance was measured using Return on Equity, Return on Asset, and Net Interest Margin. The results showed an unstable up-and-down (fluctuation) movement in capital structure indicating that there was no targeted optimum debt to equity ratio (leverage ratio) that any banks aimed to reach –which is contrary to what static trade-off theory of capital structure would predict. In addition, financial performance was also unstable with fluctuation movements in all five banks which indicate a somewhat risky environment for investment. In Bank of Kigali and Equity bank, the two main ratios namely: return on equity ratio and debt to equity ratio have well proven that the more levered BK and Equity are, the higher return to investors. Differently to BPR Atlas Mara, there was a negative relationship between the two ratios; ROE and D/E. The findings showed that there is no relationship between Return on Asset, Net Interest Margin and Debt to Equity in all bank’s ratio proved the Modigliani and Miller irrelevancy theory of capital structure. To the finance managers of the banks this means that they can design, change their banks capital structure up to desired leverage and that will not the effect of their financial performance.

The role of the government in IFRS adoption and implementation: The case of Rwanda

Jean Bosco Shema — 2024-02-25

This paper investigates the role of the government of Rwanda in the adoption and implementation of International Financial Reporting Standards (IFRS). Using thematic content analysis, both interview and archival data were systematically analyzed. Findings suggest that the government of Rwanda, as a key stakeholder, played an important role in the adoption and implementation of IFRS. The role of the government is articulated in a set of events that marshaled the overall process of IFRS adoption and implementation. The process was made of critical events including the rationale choice of IFRS, the sense-making from IFRS adoption and implementation, and developing enablers for IFRS implementation. This paper contributes to the extant literature in providing a substantiated explanation of the role of the government in the adoption and implementation of IFRS as well as in sketching out steps for the process of adoption by governments.

Mobile money services and economic empowerment of airtel money users in Huye District of Rwanda.

Eugenie Byukusenge — 2024-02-25

This study analyzed the contribution of mobile money services in promoting the economic empowerment of both females and males in Huye District, Rwanda. Mobile money services have been adopted as means to enhance financial inclusion and reduce poverty in developing countries. However, previous studies have been gender neutral by not considering different socio-economic factors driving females and males to use mobile money services and how adoption of mobile money services has differential effect on the livelihood of males and females. A cross-sectional survey design was utilized in this study whereby a questionnaire and focus group discussions were used for primary data collection. The study revealed that most females use mobile money services for sending to or receiving money from friends and relatives while men mostly use it for business purposes. Concerning the income gained, the study revealed that the proportion of females and males are quite equal for the amount ≤ Rwf 50,000 while the percentage of males is the highest when the amount is ˃ Rwf 50,000. The socio-economic analysis indicated that mobile money services have contributed positively to the increase of income and welfare of respondents. The study recommended further investigations on the topic by including more companies offering mobile services and covering more districts. A countrywide comparative study between mobile money services users and non-users should also be undertaken to test whether adoption or non-adoption of these mobile money services has differential effects.

Evolution of Accounting System in Rwanda

Jean Bosco Shema — 2024-02-25

Accounting history, as a field of research, has gone through major transmutations. One of the breakthroughs was to situate accounting research in the context in which it operates and therefore broaden its scope. We capitalize on this widened scope of accounting to review the development of accounting history in Rwanda, which has experienced a turbulent context towards its current status. To achieve the objective of the study, qualitative research which uses both content and thematic analysis was used. Primary data was collected through the use of interviews while the secondary data was collected using a documentary review. The study population included 15 interviewees from the different sectors that steer the accounting profession and practice in the country. Content and thematic analyses were used to analyze the data. The findings revealed that the accounting history in Rwanda was marked respectively by its colonial legacy, the attempts by fresh independent African States to have their accounting standards, the disintegration of the maiden accounting system initiatives for African independent states, by political context; along-standing conflict as an illustration, by social context like the meet of Rwandans from different countries with different accounting traditions, by the economic context like meeting donor’s requirements and most importantly International Accounting Standards being foregrounded by the Government of Rwanda (GoR) as s strategy to spur its economic development. The accounting development in Rwanda has also proven how bi-directional the relationship between accounting and the environment in which it operates is. Though the adoption of International Financial Reporting Standards (IFRS) intervened amid conjoined pressures from accounting practitioners at loggerheads and institutional pressures coming from regional and international organizations, it served at the same time as a conflict preventer and resolver, as a mechanism for the equity promotion among citizens and as a strategy towards the achievement of economic development.

Development of Accounting Profession in Rwanda

Jean Bosco Shema — 2024-02-25

This study investigates the professionalization of accounting in Rwanda. Using a historical approach, the study sifts the critical events that marked this process. The analysis is organized around key components of professionalization and professionalism including the identification triggers of professionalization, the pathway that professionalization in Rwanda went through, stakeholders involved in the process and finally the nature of professionalism that resulted in this dynamic of professionalization. The results indicate that exogenous and endogenous factors such as economic factors, conflict prevention and resolution play an important role in spurring accounting professionalization and involved key stakeholders. In particular, the study complements previous researches in structuring the understanding of the phenomena around the above key themes, in raising the hallmark of the Rwandan professionalization such as professionalization as a strategy towards the implementation of International Financial Reporting Standards (IFRS) and as a mechanism for conflict prevention and resolution. While in other contexts it has been observed a competitive, inter and intra professional conflicts towards accessing the social closure, the Rwandan case has revealed a quasi-granted social closure by the government but in win-win situation. The study also complements the literature by coining the concept of transitional corporatism in comparison to the extant forms of corporatism to wit liberal corporatism and state corporatism.

Editorial

Kamuzinzi Masengesho — 2024-02-25

Rwanda Journal of Social Sciences, Humanities and Business (RJSHB) inherited the mission of the former Rwanda Journal Series B, when the editorial team of the former journal decided to split it into many journals, each of them focusing on specific domains of scientific inquiry. Rwanda Journal of Social Sciences, humanities and Business (RJSHB) is one these journals. As stated in its editorial line, RJSHB focuses on the analysis of societies and the study of social problems affecting the world, with a specific focus on how these problems affect African societies and Rwandan society in particular. Hence, the journal also aims to reflect on issues of interest in social sciences research, humanities and business. RJSHB intends to infuse critical thinking and scientific debate based on empirical evidences that contribute to the development of new ideas and practical knowledge in these different domains. With this third volume constituted by eight articles, we intend to bring to our readers, new insightful reflection on different issues of interest in different domains stated above.
The first article brings to light the effects of parenting style on students’ performance, with empirical evidence from Tanzania. The second articles discusses the problematic situation of access to health care for poor families living in suburbs of Kigali city and bring to light the added value of adhering to community health assurance scheme for vulnerable people living in big cities and around. The third article discusses the benefits brought in by the refugee cessation clause to Rwandan refugees desiring to return home peacefully and debates related challenges. The fourth article investigates the link between the capital structure and financial performance of commercial banks in Rwanda. The firth article discusses the rationale behind the adoption and implementation of International Financial Reporting Standards (IFRS) in accounting profession and describes different mechanisms used by the government of Rwanda to straighten these mechanisms in Rwanda. The sixth article brings in light the contribution of mobile money services in promoting the economic empowerment of airtel money users in Huye District in southern Rwanda. The seventh article discusses the evolution of accounting system in Rwanda, while the finale article discusses the implication of this evolution on the professionalization of accountants in Rwanda.